Patient presents with acute respiratory failure characterized by hypoxia.  Symptoms include shortness of breath (dyspnea), tachypnea, and decreased oxygen saturation (SpO2).  Physical examination reveals labored breathing, use of accessory muscles, and cyanosis.  Arterial blood gas (ABG) analysis confirms hypoxemia with a PaO2 below 60 mmHg on room air.  Differential diagnosis includes pneumonia, chronic obstructive pulmonary disease (COPD) exacerbation, acute respiratory distress syndrome (ARDS), pulmonary embolism, and asthma.  Chest X-ray ordered to evaluate for underlying pulmonary pathology.  Initial treatment includes supplemental oxygen therapy via nasal cannula or mask to maintain SpO2 above 90%.  Patient is being closely monitored for respiratory distress and potential need for mechanical ventilation.  Further diagnostic workup may include pulmonary function tests (PFTs), computed tomography (CT) scan of the chest, and D-dimer to assess for thromboembolic events.  Treatment plan will be adjusted based on the underlying cause of respiratory failure and patient response to therapy.  ICD-10 code J96.00, Respiratory failure, unspecified, is being considered pending further diagnostic evaluation.  Medical billing codes for services rendered will be determined upon completion of the patient encounter.  Patient education provided regarding the importance of medication adherence, pulmonary rehabilitation, and follow-up care.  Prognosis depends on the severity of the respiratory failure and the presence of any comorbid conditions.